O'CONNOR v. COMMISSIONER

Docket No. 5006-89.

64 T.C.M. 744 (1992)

T.C. Memo. 1992-544

Mark J. O'Connor and Joyce K. O'Connor v. Commissioner.

United States Tax Court.

Filed September 15, 1992.


Attorney(s) appearing for the Case

Mark J. O'Connor, pro se. Matthew I. Root, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by means of a statutory notice of deficiency, determined a deficiency for petitioners' 1984 taxable year in the amount of $19,754.80. Respondent also determined additions to tax of $987.74 pursuant to section 6653(a)(1),1 50 percent of interest due on $16,878.65 pursuant to section 6653(a)(2), and $4,217.91 pursuant to section 6661.

The issues for consideration...

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